MANAGEMENT ACCOUNTING I. - BMEGT35ML28

The aim of the subject is to enable the students to contribute to the improvement of the short-term and long-term profitability of the business company as effectively as possible, having the knowledge of the cost management acquired during the course. Within the framework of the course, students get acquainted with the analysis of direct and indirect costs, the optimal product composition, the analysis of the income statement, the examination of the break-even point and the gross margin. The specific aim of the course is to acquire a level of proficiency that is suitable for making managerial decisions by providing methodological knowledge - and reviving previous knowledge.

1. the methods of costing
2. rules of cost accounting
3. techniques of determining the costs of products, processes, projects
4. accounting opportunities for costs
5. contexts of cost accounting and profit-and-loss calculation
6. controlling aspects of cost analysis
7. indicators for analysing income and financial state of the company.

1. plan and organize independent learning,
2. comprehend and use the professional literature of the topic,
3. recognize the contexts behind accounting and financial decisions,
4. make calculations supporting decisions.

1. are open to learn and adapt the innovations in accounting,
2. collaborate with their instructors and student mates during the learning process,
3. gain knowledge and information,
4. take use of ICT tools.

1. Students • are open to accept reliable critical remarks • collaborate with other students in performing assignments during the learning process • are able to make independent decisions • are capable of reasonable consideration in the financial and accounting decision-making processs • can weigh the significance of their responsibilities and foresee the consequences of their decisions

Lectures, and written communication, use of ICT tools and techniques, home assignment. Students will submit assignments, including quizzes, throughout the semester based on the course content presented in that assignment. Students will complete hands-on, application exams using accounting forms.

• Dr. Bosnyák János - Dr. Gyenge Magdolna - Dr. Pavlik Lívia - dr. Székács Péterné: Vezetői számvitel Budapest, Saldo Pénzügyi Tanácsadó és Informatikai Zrt., 2010.
• Larry M. Walther – Christopher J. Skousen: Managerial and Cost Accounting 2009.

A 2.2. pontban megfogalmazott tanulási eredmények értékelése az évközi írásbeli teljesítménymérés (összegző tanulmányi teljesítményértékelés) alapján történik. A tárgy vizsgával zárul.

Partial performance assessment during the semester: Mid-term classwork can worth 50 percent of the subject requirement. The performance of the mid-year classwork can be combined with the written exam result at the end of the semester if it is more favorable for the student. The lecturer determines the requirements and the method of assessment of the mid-year classwork. Performance assessment during the examination period: There will be an end of semester written exam which is 90 minutes long. Theory and the application of acquired knowledge are also vital parts of the assessment. The lecturer determines the part of the curriculum that is the subject of the evaluation.

• Órai munka (opcionálisan): 50%

• Év végi írásbeli vizsga: 100%

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Subject includes the topics detailed in the course syllabus to ensure learning outcomes listed under 2.2. can be achieved. Timing of the topics may be affected by calendar or other circumstances in each semester.

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